Restructuring (Tables)

3 Months Ended

Mar. 31, 2013

Schedule of changes in company's liabilities for its restructuring plans

As of March 31, 2013, the Company’s liabilities for its restructuring plans are as follows (in millions):



	Aon Hewitt Plan			Aon Benfield Plan			2007 Plan			Other		Total
Balance at December 31, 2012	$	96		$	3		$	35		$	3	$	137
Expensed	26			—			—			—		26
Cash payments	(28		)	(1		)	(13		)	—		(42		)
Foreign exchange translation and other	1			—			2			—		3
Balance at March 31, 2013	$	95		$	2		$	24		$	3	$	124

Aon Hewitt Plan

Restructuring and Related Cost

Schedule of restructuring and related expenses by type

The following table summarizes restructuring and related costs by type that have been incurred and are estimated to be incurred through the end of the restructuring initiative related to the Aon Hewitt Plan (in millions):



	2010		2011		2012		First Quarter 2013		Total to Date		Estimated Total Cost for Restructuring Plan (1)
Workforce reduction	$	49	$	64	$	74	$	24	$	211	$	213
Lease consolidation	3		32		18		2		55		86
Asset impairments	—		7		4		—		11		21
Other costs associated with restructuring (2)	—		2		2		—		4		5
Total restructuring and related expenses	$	52	$	105	$	98	$	26	$	281	$	325

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(1)

Actual costs, when incurred, will vary due to changes in the assumptions built into this plan. Significant assumptions that may change when plans are finalized and implemented include, but are not limited to, changes in severance calculations, changes in the assumptions underlying sublease loss calculations due to changing market conditions, and changes in the overall analysis that might cause the Company to add or cancel component initiatives.


(2)	Other costs associated with restructuring initiatives, including moving costs and consulting and legal fees, are recognized when incurred.

Aon Hewitt Plan | Total operating segments

Restructuring and Related Cost

Schedule of restructuring and related expenses by type

The following table summarizes the restructuring and related expenses, by segment, that have been incurred and are estimated to be incurred through the end of the restructuring initiative related to the Aon Hewitt Plan (in millions):



	2010		2011		2012		First Quarter 2013		Total to Date		Estimated Total Cost for Restructuring Plan (1)
HR Solutions	$	52	$	49	$	66	$	15	$	182	$	213
Risk Solutions	—		56		32		11		99		112
Total restructuring and related expenses	$	52	$	105	$	98	$	26	$	281	$	325

(1) Costs included in the Risk Solutions segment are associated with the transfer of the health and benefits consulting business from HR Solutions to Risk Solutions effective January 1, 2012. Costs incurred in 2011 in the HR Solutions segment of $41 million related to the health and benefits consulting business have been reclassified and presented in the Risk Solutions segment.

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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